CO SB019

Allows civil union partners who file separately on federal returns to file separately on Colorado state returns, and those filing jointly federally to file jointly on state returns.

Updates Colorado tax code language throughout to replace references to "husband or wife" and "married" with gender-neutral terms "taxpayers" or "two taxpayers who may legally file a joint return."

Applies refund offset procedures to joint filers by allowing the department to notify the "other taxpayer" on a joint return of their separate refund amount rather than only notifying a "spouse."

Applies to income tax years commencing January 1, 2013, and any other open tax years under existing statutes.

Declared an emergency measure necessary for immediate preservation of public peace, health, and safety.